Subheading · Chapter 39 · Section VII, Plastics and articles thereof

HS 3901 40Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94

Plastics and articles thereof › Polymers of ethylene, in primary forms

Customs duty: 7.5%; 2 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4.2% to 6.5%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
3901 40 10	Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content	7.5%	18%	kg
3901 40 90	Other	7.5%	18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%, or 5% for some goods.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 114	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319	Paper Sacks/Bags and bio-degradable bags	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3901	Polymers of ethylene, in primary forms	1.2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3901 40, and China's below.

China: the same goods (3901 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 3901 40. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3901.40.10.10	Viscosity index improvers, of a specific gravity < 0.94粘指剂,比重小于0.94	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3901.40.10.90	Ethylene-propylene copolymers, of a specific gravity of less than 0.94乙烯-丙烯共聚物,比重小于0.94	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3901.40.20.10	Linear low density ethylene-1-octene copolymers, of a specific gravity < 0.94线型低密度的乙烯与1-辛烃共聚物,比重小于0.94	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3901.40.20.90	Linear low density polyethylene, of a specific gravity of less than 0.94线型低密度聚乙烯,比重小于0.94	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3901.40.90.00	Other ethylene-alpha-olefin copolymers, of a specific gravity of less than 0.94其他乙烯-α-烯烃共聚物,比重小于0.94	4.2%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3901.40.10Ethylene-propylene copolymers (EPM) in primary forms, of a specific gravity < 0.94

3901.40.10.10Viscosity index improvers, of a specific gravity < 0.94粘指剂,比重小于0.94

In primary forms, ethylene monomer units 65%, propylene monomer units 35%初级形状,乙烯单体单元65%,丙烯单体单元35%

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.3%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3.3%
Brunei: 3.3%
Cambodia: 3.3%
South Korea: 3.3%
Laos: 3.3%
Malaysia: 3.3%
New Zealand: 3.9%
Singapore: 3.3%
Thailand: 3.3%
Vietnam: 3.3%
Japan: 4.5%
Indonesia: 3.3%
Philippines: 3.3%
Myanmar: 3.3%

CIQ codes

3901401010999Binding agents, of a specific gravity of less than 0.94 (in primary forms, with 65% ethylene monomer units and 35% propylene monomer units)粘指剂,比重小于0.94(初级形状,乙烯单体单元65%,丙烯单体单元35%)

3901.40.10.90Ethylene-propylene copolymers, of a specific gravity of less than 0.94乙烯-丙烯共聚物,比重小于0.94

In primary forms, content of ethylene monomer units predominating by weight over propylene monomer units初级形状,乙烯单体单元的含量大于丙烯单体单元

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.3%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3.3%
Brunei: 3.3%
Cambodia: 3.3%
South Korea: 3.3%
Laos: 3.3%
Malaysia: 3.3%
New Zealand: 3.9%
Singapore: 3.3%
Thailand: 3.3%
Vietnam: 3.3%
Japan: 4.5%
Indonesia: 3.3%
Philippines: 3.3%
Myanmar: 3.3%

CIQ codes

3901401090999Ethylene-propylene copolymers (EPM rubber), of a specific gravity of less than 0.94 (in primary forms, with ethylene monomer units predominating by weight over propylene monomer units)乙烯-丙烯共聚物(乙丙橡胶),比重小于0.94(初级形状,乙烯单体单元的含量大于丙烯单体单元)

3901.40.10.00Ethylene-propylene copolymers (EPM, EPDM), of a specific gravity of less than 0.94乙烯-丙烯共聚物(乙丙橡胶),比重小于0.94Expired

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 10%
Updated by China: 1 Jan 2020

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance [shape, colour, etc.]外观[形状、颜色等]
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Origin of base material底料来源
7.Grade级别
8.Brand品牌
9.Model型号
10.Date of contract签约日期
11.Use用途
12.Whether recycled material是否为再生料
13.GTIN
14.CAS

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

3901401000999Ethylene-propylene copolymers (EPM rubber), of a specific gravity of less than 0.94 (in primary forms, with ethylene monomer units predominating by weight over propylene monomer units)乙烯-丙烯共聚物(乙丙橡胶)，比重小于0.94(初级形状,乙烯单体单元的含量大于丙烯单体单元)

3901.40.20Linear low density polyethylene, in primary forms, having a specific gravity of less than 0.94

3901.40.20.10Linear low density ethylene-1-octene copolymers, of a specific gravity < 0.94线型低密度的乙烯与1-辛烃共聚物,比重小于0.94

In primary forms初级形状的

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4.9%
Brunei: 4.9%
Cambodia: 4.9%
Laos: 4.9%
Malaysia: 4.9%
New Zealand: 5.2%
Singapore: 4.9%
Thailand: 4.9%
Vietnam: 4.9%
Indonesia: 4.9%
Philippines: 4.9%
Myanmar: 4.9%

CIQ codes

3901402010999Linear low-density ethylene-1-octene copolymers, of a specific gravity of <0.94, in primary forms线型低密度的乙烯与1-辛烃共聚物,比重小于0.94(初级形状的)

3901.40.20.90Linear low density polyethylene, of a specific gravity of less than 0.94线型低密度聚乙烯,比重小于0.94

In primary forms初级形状的

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4.9%
Brunei: 4.9%
Cambodia: 4.9%
Laos: 4.9%
Malaysia: 4.9%
New Zealand: 5.2%
Singapore: 4.9%
Thailand: 4.9%
Vietnam: 4.9%
Indonesia: 4.9%
Philippines: 4.9%
Myanmar: 4.9%

CIQ codes

3901402090999Linear low density polyethylene, having a specific gravity of less than 0.94 (in primary forms)线型低密度聚乙烯,比重小于0.94(初级形状的)

3901.40.20.00Linear low density polyethylene, of a specific gravity of less than 0.94线型低密度聚乙烯,比重小于0.94Expired

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2020

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance [shape, colour, etc.]外观[形状、颜色等]
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Origin of base material底料来源
7.Grade级别
8.Brand品牌
9.Model型号
10.Date of contract签约日期
11.Use用途
12.Whether recycled material是否为再生料
13.GTIN
14.CAS

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

3901402000999Linear low density polyethylene, having a specific gravity of less than 0.94 (in primary forms)线型低密度聚乙烯，比重小于0.94(初级形状的)

3901.40.90Other ethylene-alpha-olefin copolymers, in primary forms, having a specific gravity of < 0.94

3901.40.90.00Other ethylene-alpha-olefin copolymers, of a specific gravity of less than 0.94其他乙烯-α-烯烃共聚物,比重小于0.94

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Serbia: 2.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.2%

RCEP rates

Australia: 4.9%
Brunei: 4.9%
Cambodia: 4.9%
Laos: 4.9%
Malaysia: 4.9%
New Zealand: 5.2%
Singapore: 4.9%
Thailand: 4.9%
Vietnam: 4.9%
Indonesia: 4.9%
Philippines: 4.9%
Myanmar: 4.9%

CIQ codes

3901409000999Other ethylene-alpha-olefin copolymers, of a specific gravity of less than 0.94其他乙烯-α-烯烃共聚物,比重小于0.94

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous3901 10Polyethylene having a specific gravity of less than 0.94 One level up3901Polymers of ethylene, in primary forms Next3903 19Other

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.